Malaysia Tax Cases | Latest Malaysia Tax Updates

Customs Appeal Tribunal: Producer of Beverages v DG of Customs

Taxation - Customs – Suitable tariff code for multi-grain milk which contains flavoured grains of oat, malt and barley

Customs Appeal Tribunal: Smart Card Printer v DG of Customs

Taxation - Customs - Tariff code for the import of a Smart Card with a single chip - Whether such import subject to any import duty or sales tax

Court of Appeal: NV Alliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

Taxation - Company providing cash incentives for agents upon achieving certain sales targets - Company claiming deductions for such cash incentives

High Court: Ketua Pengarah Hasil Dalam Negeri v Khind-Mistral (Borneo) Sdn Bhd

Whether incentive trips paid to the dealers of a company who have reached their sales targets were deductible expenses under the Income Tax Act - Whether they were incurred in the production of the company’s gross income - Whether they came within the definition of “entertainment” under the Income Tax and therefore taxable

High Court: Ketua Pengarah Hasil Dalam Negeri v Khind-Mistral (Borneo) Sdn Bhd

Taxation - Incentive trips paid by company to dealers - Whether they are expenses deductible under section 33(1) of the Income Tax Act - Whether they are incurred in the production of the company’s gross income - Whether they came within the definition of “entertainment” under section 18 of the Income Tax 1967 and taxable under section 39(1)(l) of the Act

High Court: Maxis Communications Berhad v Ketua Pengarah Hasil Dalam Negeri and Another

Tax law - Gross income - Equivalent cash consideration - Basis period to which gross income from an employment is related - Section 25(1A) of the Income Tax Act 1967